INCOME TAX—Cont.

Enhanced oil recovery credit, 2009 inflation adjustment (No tice 73) 38, 369 Low-income housing credit, carryovers to qualified states,

2009 National Pool (RP 40) 39, 438 New qualified plug-in electric vehicle credit (Notice 89) 48,

714 Qualified plug-in electric vehicle under section 30 (Notice 58)

30, 163 Section 48C tax credit for qualifying advanced energy project

credit program (Notice 72) 37, 325 Work opportunity credit, disconnected youth, targeted groups

(Notice 69) 35, 261 Declaratory judgments for gift tax valuation (TD 9460) 44, 584 Definition of omission from gross income (TD 9466) 43, 551 ;

(REG–108045–08) 43, 557 Depreciation:

Asset class, ethanol plants (Notice 64) 36, 307 Depreciation, election to forgo additional first year deprecia tion deduction (RP 33) 29, 150 Determination of interest expense deduction of foreign corpora tions (TD 9465) 43, 542 Disciplinary actions involving attorneys, certified public ac countants, enrolled agents, and enrolled actuaries (Ann 59) 29, 158 ; (Ann 63) 33, 248 ; (Ann 65) 36, 319 ; (Ann 68) 38, 388 ; (Ann 71) 40, 475 ; (Ann 75) 42, 537 ; (Ann 83) 46, 647 ; (Ann 84) 47, 683 Earnings and profits, insurance contract payments (RR 25) 38,

365 Entities created in connection with the Public-Private Investment

Program (PPIP)/taxable mortgage pools (TMPs) (RP 38) 37, 362 Entity classification elections, extensions of time (RP 41) 39, 439 Exclusion from income of damages for personal physical injury

or physical sickness (REG–127270–06) 42, 534 Extension of replacement period for livestock sold on account of

drought (Notice 81) 40, 455 FBAR filing requirements, Form TD F 90–22.1, request for com ments (Notice 62) 35, 260 Foreign tax credit, application of section 904 to dividends paid

by a foreign corporation that is a noncontrolled section 902 corporation, rules under section 964 for a foreign corporation (TD 9452) 27, 1 Forms:

1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, specifications for filing electronically (RP 35) 35, 265 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, requirements for filing electronically, 2009 revision (RP 30) 27, 27 ; corrections (Ann 70) 41, 499 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, specifications for filling electronically (RP 46) 42, 507 Generation-skipping transfers (GST) section 6011 regula tions and amendments to the section 6112 regulations (REG–136563–07) 41, 497 Gross income, general welfare exclusion (RR 19) 28, 111